Court of Appeals for the Sixth Circuit September 9, 1975, 75-1054 (United States v. John Besase)

PECK, Circuit Judge.

This appeal is from a judgment entered against the government in its suit to reduce certain tax assessments against the defendant taxpayers to judgment. The district court found the search warrant pursuant to which evidence upon which the tax assessments were based was seized had not issued upon probable cause, and that, therefore, such evidence was inadmissible.